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本文阐释了纳税筹划的含义,指出了铁路施工企业纳税筹划的现实意义,并揭示了铁路施工企业纳税筹划应坚持的原则:合法性原则、事前筹划原则、经济性原则。分析了铁路施工企业纳税筹划存在的问题,铁路施工企业应加强对财务的规范管理,铁路施工企业纳税筹划将科研费用加计扣除,汇总的企业所得税,促使财务部门在企业全局角度考虑纳税筹划。
This paper explains the meaning of tax planning, points out the practical significance of tax planning for railway construction enterprises, and reveals the principles that railway construction enterprises should adhere to in tax planning: the principle of legality, the principle of prior planning and the principle of economy. The problems existing in the tax planning of railway construction enterprises are analyzed. The railway construction enterprises should strengthen the standardized management of finance, deduct the scientific research expenses from the tax planning of railway construction enterprises, and summarize the corporate income tax. This will prompt the finance department to consider the tax planning in the perspective of the enterprise.